Putting Your Case To The Family Foundation

A Brief History The Jackman Foundation was created in 1964 by my late father, Henry Jackman. At that time, the foundation was considered a nest egg for the future and, while it had a small board of trustees, its grants were largely determined by the founder. It was much smaller than it is today. Grants…

Recent Tax Developments

Amendments to the Income Tax and Tax Court of Canada Acts A further amendment to fine-tune the rules in the Income Tax Act relating to charities is proposed by the Notice of Ways and Means Motion to amend the Income Tax Act and to make a related amendment of the Tax Court of Canada Act…

From the Editor

What are our priorities as a society? Shall we eliminate universality in the provi­sion of social services because we “can’t afford it” while at the same time permitting tax breaks for capital gains and investments in yachts and recrea­tional vehicles? As we noted in our last issue, changing tax policy through a change in govern­ment…

Bookshelf

An Essential Grace, by Samuel A. Martin, Published by McClelland & Stewart, Toronto, 1985, 322 pages, $29.95 REVIEWED BY EDWARD J. WAlTZER Member, The Ontario Bar The re-examination of the role of governments that will probably occupy much of the public policy debate over the next few years should bring into sharper focus the contribution of another…

Viewpoint: The Debate on Universality: A Missed Opportunity

Viewpoint expresses the particular view of contributors and does not necessarily reflect the views of The Philanthropist. Readers are invited to respond to articles in this section. If appropriate their views will be published. This article was developed from a presentation made by Mr. Castonguay to La Chambre de Commerce et d’Industrie du Quebec Metropolitain…

Planned Giving Instruments: The Great Circle Route

Introduction Charities in Canada are very interested in developing successful planned giving programs. They see their American counterparts raising millions of dollars in such programs and covet their success. When they quickly learn that for technical tax reasons the charitable lead trust and the unitrust cannot be brought across the border, they concentrate on the…

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